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Taxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfState Agencies Bulletin No. 2009
… to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or Exemption code. … the country the recipient claims This value will differ from the value populated on the Federal Tax Data page due to … Form 1042-S document will be necessary if the employee is required to file taxes in the U.S. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or Exemption code. … the recipient claims residency. This value will differ from the value populated on the Federal Tax Data page due to … Form 1042-S document will be necessary if the employee is required to file taxes in the U.S. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingVendRep System Contract Search
… Contract Search New York State contracting entity users assigned the … approved contracts are displayed. Back to top Contract Search Roles Users are assigned roles which permit them to … the contracting entity's Government Authorizer. Contracts Search and view all approved contracts by the State …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchState Comptroller DiNapoli Statement on State Budget Extender
… today regarding the Legislature's passage of an extender bill to fund state operations: "The passage of a budget extender bill will ensure that more than 60,000 state employees will … today regarding the Legislatures passage of an extender bill to fund state operations …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderEarnings – Enhanced Reporting
… or may not be pensionable and there may be limits to what can count toward a members pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsPlacement Agent Ban
… 2017-2018: Signed into law on August 21, 2018 as Chapter 203 of the Laws of 2018 – A.3137 (Abbate) / S.4761 (Golden) …
https://www.osc.ny.gov/legislation/placement-agent-banRetirement Contribution Borrowing Limits
… System may borrow against retirement contributions. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… five years of age. Pursuant to New York State Education Law, special education providers, such as the Center, are … (2011-S-13) State Education Department: Special Education Associates, Inc. - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualOverpayments to Cabrini Medical Center (Follow-Up)
… Center. The overpayments occurred because a billing company (hired by Cabrini) incorrectly altered information on … claims to Medicaid. In these instances, the original claim was correct and should not have been adjusted and … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… Claims with incorrect billings for alternate levels of care, which caused $465,313 in overpayments; Claims for … dental services that should have been covered by a managed care plan, which caused $336,780 in overpayments; and Claims … drugs, duplicate procedures, transportation services, eye care services, and nursing home and other services. At …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Real Estate Portfolio
… Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or dispose … The Authority has not accounted for all of its property holdings. Specifically, the Authority's property reports …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioAccounts Payable Advisory No. 71
The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate the creation of Form 1099NEC
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… paid for. Since April 1, 2018, the Department’s rebate contractor, Magellan Medicaid Administration Inc. (Magellan), … due to processing errors by the Department and the rebate contractor. Key Recommendations We made 12 recommendations to …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programRipley Central School District – Financial Management (2021M-23)
… written multiyear financial plan and did not adhere to the fund balance policy. Key Recommendations Adopt budgets … the amount of appropriated fund balance that will be used to fund operations. Develop and adopt a comprehensive written … generally agreed with our findings and indicated they have initiated or will initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Port Jervis City School District – Financial Condition (2022M-152)
… Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s … overestimated general fund appropriations by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… - pdf ] Audit Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required … Determine whether the Middletown No 1 Fire District District Treasurer filed the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Wainscott Common School District - Claims Auditing (2018M-240)
… supported, that the correct quantities were received and prices charged and that the goods/services purchased were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240